Henry Hermanus Van Es - Page 7




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          the subject of the levy notice or the notice of determination.              
          Because the prior collection activities were initiated and                  
          completed before the effective date of section 6330, petitioner             
          is not entitled to the protections of that section for those                
          collection activities.  See Internal Revenue Service                        
          Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3401,           
          112 Stat. 685, 746-750 (which created new section 6330 and                  
          provided for an effective date of 180 days after July 22, 1998).            
          To the extent that the petition refers to respondent’s prior                
          collection activities, we dismiss that part of the petition for             
          lack of jurisdiction.                                                       
               Pursuant to section 6330(d)(1), respondent moves to dismiss            
          the petition on the basis that we lack jurisdiction to review               
          respondent’s assessment of the uncollected section 6702 frivolous           
          return penalties.  Section 6330(d)(1) provides the following:               
               SEC. 6330(d).  Proceeding After Hearing.--                             
                    (1) Judicial review of determination.–-The person                 
               may, within 30 days of a determination under this                      
               section, appeal such determination–-                                   
                         (A) to the Tax Court (and the Tax Court                      
                    shall have jurisdiction to hear such matter);                     
                    or                                                                
                         (B) if the Tax Court does not have                           
                    jurisdiction of the underlying tax liability,                     
                    to a district court of the United States.                         
               If a court determines that the appeal was to an                        
               incorrect court, a person shall have 30 days after the                 
               court determination to file such appeal with the                       
               correct court.  [Emphasis added.]                                      





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